税收征纳关系

改进和优化纳税服务，构建和谐的税收征纳关系；

Second , improve and optimize service and establish harmonious relationship ;

利益相关者合作的税收征纳关系构建

Construction on the Relationship of Tax Collection and Payment of Stakeholders ' Cooperation

依托信息化构建和谐税收征纳关系研究

The Research of Building the Harmonious Tax Revenue Levy Relationship Relying on Informationization

信任：税收征纳关系有效与和谐的依托

The Value of Trust and Its Effects on the Relationship between Tax Levy and Payment

二是提出信息化依托下构建和谐税收征纳关系的基本架构。

Second , propose the basic framework of harmonious tax revenue levy relationship relying on informationization .

在我国传统的税收征纳关系中，纳税人作为义务主体。

Tax obligation is considered fulfilled by taxpayers in the traditional taxation legal relationship in China .

为税收征纳关系协调研究提供有益的参考和借鉴。

Drafts for the tax revenue accepts the relational coordinated research to provide the beneficial reference and to use for reference .

通过建立不同的博弈模型，论述了对协调税收征纳关系的不同影响因素。

Through the establishment different gambling model , elaborated has drafted to the coordinated tax revenue accepts relational the different influencing factor .

构建和谐税收征纳关系是税务部门努力践行三个代表重要思想，认真落实科学发展观，构建社会主义和谐社会的一个重要组成部分。

Building harmonious revenue levy is one main component of " three representative ", implementing scientific development , and building harmonious society .

并对税收征纳关系的概念和特征进行了归纳和总结。

And drafted to the tax revenue accepts relational the concept and the characteristic has carried on the induction and the summary .

第三章阐述目前国内及国外税收征纳关系的情况，税收信息化建设情况及对我国构建和谐征纳关系的启示。

The third chapter states revenue levy situation both in China and abroad , informationization of revenue levy and its inspiration to our harmonious revenue levy .

税收征纳关系是伴随着税收分配活动的客观存在而产生的征税主体和纳税主体的关系。

Relationship between tax levy and paying is one between tax levy subject and tax paying subject , which is a natural result of tax distribution .

征税人和纳税人是税收征纳关系中的两个主体，在税收征纳关系中有着各自的立场和利益。

Tax leviers and tax payers are the two main bodies in levying tax and they have their own benefit in the relationship of tax levy .

和谐的税收征纳关系是指税务机关与纳税人之间处于依法征纳、文明规范、协调融洽的良性互动状态。

A harmonious taxation relationship is developed on positive interactions between tax authorities and taxpayers during the process of taxation levying , services delivery and mutual coordination .

税收征纳关系是否和谐，既关系到国家税收收入的稳定，又关系到降低纳税成本、提高税法遵从度及纳税人合法权益的维护。

A harmonious tax relationship work on not only the stability of tax income , but also the taxpayer cost reduction , tax compliance improving and taxpayer rights protection .

诺曼征服后所确立的封建制度的实质即是在封君和封臣之间建立起一种契约关系，而双方的税收征纳关系则是该契约的重要内容。

The spirit of feudal system formed after the Conquest was the contract relationship between the seigneurs and vassals , of which the taxation relationship between them was the important part .

构建和谐的税收征纳关系，既有利于税务部门进行税收征收管理，保障国家的财政收入，降低税收收入成本，又能方便纳税人低值缴纳税款，提高税法遵从度，维护纳税人的合法权益。

Building harmonious revenue levy is good to tax authorities ' revenue levy management , and meanwhile will guarantee national financial revenue , reducing cost of tax levy , maintain interest of taxpayer .

电子纳税服务体系的建立健全有助于进一步提升我国的纳税服务水平，推动服务型税务机关建设，构建起和谐的税收征纳关系。

Besides the advantage of better taxpayer services , the establishment of E-services system can also contribute to build a service-oriented tax administration and develop a harmonious relationship between taxpayers and tax authorities .

三是对构建和谐税收征纳关系平台建设进行了深入的研究，这为税务部门今后提升征管质量和纳税服务水平提供了具有较高价值的参考。

Third , make embedded research on the harmonious tax revenue levy relationship platform construction , which supplies reasonable value reference for the tax department to improve tax collection and management quality and service level .

优化纳税服务、构建和谐税收征纳关系是建设服务型政府、构建和谐社会的内在要求，也是完善税收征管体制的重要举措。

Optimization of tax services , building a harmonious relationship between the tax levied for building service-oriented government , the inherent requirement of building a harmonious society , but also improve the tax collection system , an important measure .

和谐税收征纳关系是建立在公平正义和法律规范基础上的一种适应和谐社会要求的征纳双方平等、诚信、高效、有序、相互关怀促进的新型税收征纳关系。

Harmonious relationship between tax administration and taxpayers is the new relationship based on the justice and legal norm , which will adapt to equality , honesty , efficiency , order and mutual care needed by the tax administration and taxpayers .

二是分别运用公共选择理论，寻租和设租理论，新制度经济学理论，博弈理论对影响税收征纳关系的原因和因素进行了比较分析。

Second , utilizes the public choice theory separately , seeks and supposes rents the theory , the new system economic theory , the gambling theory to affected the tax revenue to draft accepts relational the reason and the factor has carried on the comparative analysis .

税收征纳关系是以征纳双方的互相信任为基础的，因此要求税务机关在具体的税务行政行为中，应秉持公平、公正的税收理念，认真履行对纳税人的相关义务。

Relationship between tax levy and payment is based on both sides trust each other as the foundation , thus requiring the tax authorities in the concrete administrative behavior of tax , to uphold the principle of fairness , tax idea , conscientiously fulfill the obligations of taxpayer .

税收征纳法律关系的法理解析

The Legal Relationship in Taxation

此外，本文采用实证的研究方法，通过建立模型分析A市的税收征纳博弈关系，这是本文的亮点之一。

In addition , this paper researches by using empirical research method and building game relationship model , which is one of the highlights of this article .

本文的研究是基于其他学者的研究成果而展开的，并以A市为例，以其具体情况来分析税收征纳的博弈关系，这是本文的一大特点。

To take the actual situation of A city as an example to study is a major feature of this paper .

试论税收成本与税收征纳关系的关系

On Relationship between Tax Cost and Tax Levy and Paying

税务部门要按照构建社会主义和谐社会的要求积极构建和谐税收，其中构建和谐税收征纳关系是构建和谐税收的最重要的一方面。

Tax authority should take into active action on building harmonious revenue levy according requirement of building harmonious socialism , among which building harmonious revenue levy relationship in is one the most important .

第4章主要介绍纳税人与税务机关之间税收筹划博弈，进而论述了为构建和谐税收征纳关系，应营造一个纳税人依法纳税，税务机关服务于纳税人的良好氛围。

Chapter 4 mainly introduces tax planning game theory between taxpayer and tax authorities , and then discusses the construction of harmonious tax publicans .

我国税收征管信息化建设中的几点思考依托信息化构建和谐税收征纳关系研究

Reflections on the Construction for Informationization in Tax Collection and Administration ; The Research of Building the Harmonious Tax Revenue Levy Relationship Relying on Informationization